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2001 (2) TMI 488 - AT - Central ExciseExtract: .......name has been used to evade excise duty. rdquo 3. emsp We find this logic to be strange. If the corporate entity does not exist and is merely a front then it cannot be penalized under the cited Rule which requires conscious knowledge of the unlawful action undertaken by the perpetrator. 4. emsp We find no merit in this plea and dismiss this appeal.
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